Gerald J. Lobo

University of Houston - C.T. Bauer College of Business

Arthur Andersen Professor of Accounting

Houston, TX 77204-6021

United States

http://www.bauer.uh.edu/acct/acctprofile.asp?search=Gerald%20Lobo

  • University of Houston - C.T. Bauer College of Business

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    • Tel: 713-743-4838
    • Fax: 713-743-4828
SCHOLARLY PAPERS

129

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86,110

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962

Scholarly Papers (129)

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1.

Disclosure Quality and Earnings Management

Downloads 13,425 ( 724)
Citation 8

Disclosure Quality and Earnings Management

Number of pages: 34 Posted: 08 May 2001 Last Revised: 08 Jan 2019
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 13,425 (715)
Citation 8

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Earning management; Disclosure quality; Discretionary accruals

Disclosure Quality and Earnings Management

Asia-Pacific Journal of Accounting and Economics, Vol. 8, No. 1, pp. 1-20, 2001
Posted: 13 Dec 2001 Last Revised: 30 Jun 2019
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa

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Disclosure quality; Earnings management

2.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Number of pages: 55 Posted: 14 Mar 2008 Last Revised: 30 Sep 2011
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 5,491 (3,378)
Citation 44

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audit quality, cost of equity capital, earnings management, state-owned enterprises

3.

Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence

Accounting Horizons, Vol. 20, No. 1, pp. 57-73, March 2006
Number of pages: 30 Posted: 05 Dec 2005 Last Revised: 25 Jul 2010
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 3,265 (8,030)
Citation 19

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Sarbanes-Oxley Act, Conservatism, Discretionary accruals

4.

Does Recognition Versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments

Accounting Review, Vol. 81, No. 3, pp. 567-588, May 2006
Number of pages: 27 Posted: 14 Sep 2004 Last Revised: 19 Jul 2012
Anwer S. Ahmed, Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business
Downloads 2,575 (11,693)
Citation 44

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Value-relevance, Recognition versus Disclosure, Fair Value, Derivative Financial Instruments

5.

Joint Tests of Signaling and Income Smoothing Through Bank Loan Loss Provisions

Downloads 2,428 (12,775)
Citation 27

Joint Tests of Signaling and Income Smoothing Through Bank Loan Loss Provisions

Number of pages: 48 Posted: 26 Dec 2000
Kiridaran (Giri) Kanagaretnam, Dong-Hoon Yang and Gerald J. Lobo
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business
Downloads 2,428 (12,567)
Citation 27

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Loan loss provisions, signaling, income smoothing, joint tests

Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions

Posted: 09 Aug 2004
Kiridaran (Giri) Kanagaretnam, Dong-Hoon Yang and Gerald J. Lobo
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business

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Loan loss provisions, signaling, income smoothing, joint tests

6.

Does Good Corporate Governance Reduce Information Asymmetry Around Quarterly Earnings Announcements?

Journal of Accounting and Public Policy, Vol. 26, No. 4, pp. 497-522, July/August 2007
Number of pages: 37 Posted: 26 Mar 2007 Last Revised: 20 Apr 2010
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Dennis J. Whalen
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Otterbein College - Department of Business, Accounting & Economics
Downloads 2,425 (12,834)
Citation 11

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Corporate Governance, Information Asymmetry, Market Liquidity, Bid-Ask Spread, Depth

7.

Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions

Downloads 2,333 (13,686)
Citation 42

Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions

Review of Quantitative Finance and Accounting, Vol. 20, No. 1, 2003
Number of pages: 31 Posted: 11 Dec 2001 Last Revised: 10 Feb 2020
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Robert Mathieu
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 2,333 (13,431)
Citation 42

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Income smoothing; Earnings management; Bank loan loss provisions; External financing; Capitalization

Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions

Posted: 27 May 2003
Kiridaran (Giri) Kanagaretnam, Robert Mathieu and Gerald J. Lobo
York University - Schulich School of Business, Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business

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income smoothing, earnings management, bank loan loss provisions, external financing, capitalization

8.

Financial Analysts? Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements

Number of pages: 28 Posted: 18 Aug 1998
Samuel S. Tung and Gerald J. Lobo
affiliation not provided to SSRN and University of Houston - C.T. Bauer College of Business
Downloads 2,046 (16,886)
Citation 8

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9.

An Empirical Analysis of Auditor Independence in the Banking Industry

Downloads 1,981 (17,810)
Citation 35

An Empirical Analysis of Auditor Independence in the Banking Industry

Accounting Review, Vol. 86, No. 6, pp. 2011-2046, 2010
Number of pages: 44 Posted: 16 Apr 2010 Last Revised: 01 Feb 2012
Kiridaran (Giri) Kanagaretnam, Gopal V. Krishnan and Gerald J. Lobo
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business
Downloads 1,862 (19,298)
Citation 33

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Auditor Independence, Earnings Management, Auditor Fees, Bank Loan Loss Provision, FDICIA

An Empirical Analysis of Auditor Independence in the Banking Industry

21st Australasian Finance and Banking Conference 2008 Paper
Number of pages: 39 Posted: 14 Aug 2008
Kiridaran (Giri) Kanagaretnam, Gopal V. Krishnan and Gerald J. Lobo
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business
Downloads 119 (504,375)
Citation 2

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Auditor independence, earnings management, auditor fees, bank LLP

10.

Signaling Managerial Optimism Through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis

Downloads 1,886 (19,238)
Citation 4

Signaling Managerial Optimism Through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis

Number of pages: 53 Posted: 27 Mar 2001
Dean Crawford, Diana R. Franz and Gerald J. Lobo
SUNY at Oswego - Accounting, Finance and Law, University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business
Downloads 1,886 (18,914)
Citation 4

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Retained earnings hypothesis, Signaling, Stock splits, Stock dividends

Signaling Managerial Optimism through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis

Posted: 15 Sep 2004
Dean Crawford, Diana R. Franz and Gerald J. Lobo
SUNY at Oswego - Accounting, Finance and Law, University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business

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Retained earnings hypothesis, Signaling, Stock splits, Stock dividends

11.

Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis

Journal of Banking and Finance, Vol. 35, No. 11, 2011
Number of pages: 29 Posted: 02 Mar 2011 Last Revised: 10 Feb 2020
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 1,840 (20,018)
Citation 34

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Bank Failure, Troubled Banks, Loan Quality, Loan Loss Provisions, Auditor Reputation, Financial Crisis

12.

Job Security and Income Smoothing: An Empirical Test of the Fudenberg and Tirole (1995) Model

Number of pages: 43 Posted: 15 Dec 2000 Last Revised: 13 Jun 2011
Anwer S. Ahmed, Jian Zhou and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 1,802 (20,669)
Citation 8

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Income smoothing, Earnings management, Job security

13.

Determinants of Signaling by Banks Through Loan Loss Provisions

Downloads 1,476 (27,964)
Citation 15

Determinants of Signaling by Banks Through Loan Loss Provisions

Number of pages: 37 Posted: 19 Jun 2003
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Dong-Hoon Yang
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Information and Communications University (ICU)
Downloads 1,476 (27,515)
Citation 15

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Signaling, Loan Loss Provision, Earnings Variability, Investment Opportunity Set, Income Smoothing

Determinants of Signaling by Banks through Loan Loss Provisions

Posted: 04 Aug 2004
Kiridaran (Giri) Kanagaretnam, Dong-Hoon Yang and Gerald J. Lobo
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business

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Signaling, Loan Loss Provision, Earnings Variability, Investment Opportunity Set, Income Smoothing

14.

Do Analysts Under-React to Bad News and Over-React to Good News?

Number of pages: 29 Posted: 26 Dec 2000
Anwer S. Ahmed, Xiao-hu Zhang and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Chicago and University of Houston - C.T. Bauer College of Business
Downloads 1,458 (28,525)
Citation 15

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Analysts' forecasts, systematic optimism, under-reaction

15.

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Downloads 1,406 (30,081)
Citation 9

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Journal of Accounting, Auditing and Finance, Vol. 25, No. 1, pp. 1-26, Winter 2010
Number of pages: 42 Posted: 14 Jan 2009 Last Revised: 29 Jul 2010
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 745 (72,366)

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Sarbanes-Oxley Act, Financial reporting behavior, Conservatism, Discretionary accruals

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Number of pages: 42 Posted: 17 Jan 2009
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 661 (84,476)
Citation 9

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Sarbanes-Oxley Act, Financial reporting behavior, Conservatism, Discretionary accruals

16.

Auditor Reputation and Earnings Management: International Evidence from the Banking Industry

Journal of Banking and Finance, Vol. 34, No. 10, 2010
Number of pages: 40 Posted: 13 Mar 2010 Last Revised: 24 Oct 2015
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,388 (30,726)
Citation 22

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Auditor reputation, Auditor expertise, Earnings Management, Earnings Benchmarks, Loan loss provisions

17.

Relationship between Analyst Forecast Properties and Equity Bid-Ask Spreads and Depths Around Quarterly Earnings Announcements

Journal of Business Finance & Accounting, Volume 32, Issue 9-10, 2005
Number of pages: 32 Posted: 05 Aug 2004 Last Revised: 27 Feb 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Dennis J. Whalen
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Otterbein College - Department of Business, Accounting & Economics
Downloads 1,294 (33,978)
Citation 3

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Bid-ask spread, depth, information asymmetry, analyst forecast properties, analyst forecast dispersion, forecast revision volatility

18.

Institutional Monitoring Through Shareholder Litigation

Journal of Financial Economics, Vol. 95, pp. 356-383, 2010
Number of pages: 66 Posted: 15 Sep 2006 Last Revised: 23 Mar 2010
Agnes Cheng, Henry He Huang, Gerald J. Lobo and Yinghua Li
Hong Kong Polytechnic University, Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and Arizona State University (ASU) - School of Accountancy
Downloads 1,289 (34,178)
Citation 41

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Corporate governance, Institutional Investors, Monitoring, Shareholder litigation

19.

Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry

The Accounting Review, Vol. 89, No. 3, pp. 1115-1149, 2014
Number of pages: 57 Posted: 03 Sep 2013 Last Revised: 03 Mar 2021
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,253 (35,613)
Citation 19

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National culture, Accounting Conservatism, Risk taking, Individualism, Uncertainty avoidance, Banking

20.

Accruals Quality and Analyst Coverage

Journal of Banking & Finance, Volume 36, Issue 2, pp. 497-508, 2012
Number of pages: 42 Posted: 15 Sep 2006 Last Revised: 03 Mar 2021
Minsup Song, Mary Harris Stanford and Gerald J. Lobo
Sogang University, Texas Christian University - Department of Accounting and University of Houston - C.T. Bauer College of Business
Downloads 1,149 (40,404)
Citation 15

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Analyst Forecasts, Analyst Coverage, Accruals Quality

21.

Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements

The Accounting Review, Volume 88, Issue 4, 2013
Number of pages: 39 Posted: 15 May 2013 Last Revised: 01 Mar 2017
Gerald J. Lobo and Yuping Zhao
University of Houston - C.T. Bauer College of Business and University of Houston
Downloads 1,135 (41,173)
Citation 58

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audit effort, audit fees, financial report misstatements

22.

Growth, Managerial Reporting Behavior, and Accounting Conservatism

Number of pages: 39 Posted: 28 Feb 2008
Gerald J. Lobo, Kiran Parthasarathy, Kiran Parthasarathy and Shiva Sivaramakrishnan
University of Houston - C.T. Bauer College of Business, University of HoustonUniversity of Houston - C.T. Bauer College of Business and Rice University
Downloads 1,087 (43,806)
Citation 7

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conservatism, growth, managerial reporting behavior, modifed DT model

23.

Expanded Auditor’s Report Disclosures and Loan Contracting

Downloads 1,003 (48,998)
Citation 18

Expanded Auditor’s Report Disclosures and Loan Contracting

Number of pages: 66 Posted: 08 Aug 2018 Last Revised: 13 Feb 2021
Vlad-Andrei Porumb, Yasemin Zengin-Karaibrahimoglu, Gerald J. Lobo, Reggy Hooghiemstra and Dick De Waard
University of Manchester - Alliance Manchester Business School, University of Groningen, University of Houston - C.T. Bauer College of Business, University of Groningen - Faculty of Economics and Business and University of Groningen
Downloads 930 (53,633)
Citation 7

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expanded auditor’s report, audit risk disclosures, risks of material misstatement (RMMs), loan contracting terms

Expanded Auditor’s Report Disclosures and Loan Contracting

Contemporary Accounting Research 38 (4): 3214-3253.
Number of pages: 62 Posted: 23 May 2021 Last Revised: 25 Mar 2024
Vlad-Andrei Porumb, Yasemin Zengin-Karaibrahimoglu, Gerald J. Lobo, Reggy Hooghiemstra and Dick De Waard
University of Manchester - Alliance Manchester Business School, University of Groningen, University of Houston - C.T. Bauer College of Business, University of Groningen - Faculty of Economics and Business and University of Groningen
Downloads 73 (700,307)
Citation 11

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expanded auditor’s report, audit risk disclosures, risks of material misstatement (RMMs), loan contracting terms

24.

Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences

Auditing: A Journal of Practice & Theory, Vol. 35, No. 4, 2016, Singapore Management University School of Accountancy Research Paper No. 2016-37
Number of pages: 59 Posted: 15 Jan 2016 Last Revised: 27 Feb 2017
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 998 (49,440)
Citation 4

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Auditor Quality; Corporate Tax Aggressiveness; Investor Protection; Litigation Risk; Audit Environment; Capital Market Pressure

25.

Association Between Borrower and Lender State Ownership and Accounting Conservatism

Journal of Accounting Research, Vol. 48, No. 5, pp. 973-1014, December 2010
Number of pages: 61 Posted: 19 Aug 2010 Last Revised: 17 Oct 2010
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 989 (50,016)
Citation 29

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Accounting conservatism, Debt contracting, State-owned enterprises, State-owned banks

26.

CEO Compensation Mix and Analysts' Forecast Accuracy and Bias

Number of pages: 40 Posted: 06 Jan 2006
Kiridaran (Giri) Kanagaretnam, Robert Mathieu and Gerald J. Lobo
York University - Schulich School of Business, Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business
Downloads 971 (51,305)
Citation 4

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CEO compensation, Stock options, Analysts' forecast accuracy, Analysts' forecast bias

27.

Financial Statement Readability and Tax Aggressiveness

Number of pages: 45 Posted: 29 Oct 2018
Christof Beuselinck, Belen Blanco, Sandip Dhole and Gerald J. Lobo
Catholic University of Lille - IESEG School of Management, The University of Adelaide, Monash University and University of Houston - C.T. Bauer College of Business
Downloads 968 (51,532)
Citation 3

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Annual Report Readability, Tax Panning, IRS Attention

28.

Are Changes in Public and Private Information Precision Related to Changes in Market Liquidity Around Earnings Announcements?

Number of pages: 40 Posted: 26 Jan 2005
Kiridaran (Giri) Kanagaretnam, Dennis J. Whalen and Gerald J. Lobo
York University - Schulich School of Business, Otterbein College - Department of Business, Accounting & Economics and University of Houston - C.T. Bauer College of Business
Downloads 955 (52,484)

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Earnings announcements, market liquidity, bid-ask spread, depth, precision of public information, precision of private information

29.

Customer Concentration and Corporate Tax Avoidance

Journal of Banking and Finance, Vol. 72, 2016
Number of pages: 53 Posted: 24 Jul 2014 Last Revised: 09 Nov 2018
Henry He Huang, Gerald J. Lobo, Chong Wang and Hong Xie
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, affiliation not provided to SSRN and University of Kentucky - Von Allmen School of Accountancy
Downloads 940 (53,636)
Citation 7

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customer concentration, tax avoidance, corporate major customer, governmental major customer, political cycle

30.

The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets

The Accounting Review, Volume 89, Issue 4, 2014
Number of pages: 52 Posted: 30 Jan 2014 Last Revised: 17 Feb 2017
Hyun A. Hong, Mingyi Hung and Gerald J. Lobo
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Hong Kong University of Science & Technology (HKUST) and University of Houston - C.T. Bauer College of Business
Downloads 849 (61,763)
Citation 16

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initial public offerings; International Financial Reporting Standards; underpricing; financial globalization

31.

Societal Trust and Management Earnings Forecasts

The Accounting Review, Volume 95, Issue 5, pp. 149-184, 2020, Nanyang Business School Research Paper No. 20-34
Number of pages: 62 Posted: 05 Mar 2020 Last Revised: 10 Nov 2021
Yuyan Guan, Gerald J. Lobo, Albert Tsang and Xiangang Xin
Nanyang Business School, Nanyang Technological University, University of Houston - C.T. Bauer College of Business, School of Business, Southern University of Science and Technology, China and The Chinese University of Hong Kong (CUHK)
Downloads 841 (62,545)

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Societal trust, management earnings forecasts, credibility, voluntary disclosure

32.

The Impact of Corporate Governance on Discretionary Accrual Changes Around the Sarbanes-Oxley Act*

Number of pages: 35 Posted: 11 Sep 2007
Wei Zhang, Jian Zhou and Gerald J. Lobo
SUNY at Albany, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 838 (62,951)
Citation 2

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Sarbanes Oxley Act , Corporate Governance, Earnings Management

33.

Impact of Proximity to Debt Covenant Violation on Earnings Management

Review of Accounting Studies, Vol. 19, No. 1, 2014
Number of pages: 43 Posted: 01 Jan 2013 Last Revised: 17 Feb 2017
Diana R. Franz, Hassan R. Hassabelnaby and Gerald J. Lobo
University of Toledo - College of Business Administration, Northern Kentucky University and University of Houston - C.T. Bauer College of Business
Downloads 823 (64,456)
Citation 40

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Debt covenant violation, Real earnings management, Accounting earnings management, Technical default

34.

To Swear Early or Not to Swear Early? An Empirical Investigation of Factors Affecting CEOS' Decisions

Journal of Accounting and Public Policy, Vol. 24, No. 2, pp. 153-160, 2006
Number of pages: 35 Posted: 21 Jan 2005
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 737 (74,533)

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CEO/CFO certification, firm size, quality of earnings, institutional holdings

35.

Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?

The Accounting Review, Volume 95, Issue 3, pp 115–143
Number of pages: 54 Posted: 26 Jun 2019 Last Revised: 17 Dec 2022
Jeff Zeyun Chen, Mei-Hui Chen, Chen‐Lung Chin and Gerald J. Lobo
Texas Christian University, National Defense University, National Chengchi University and University of Houston - C.T. Bauer College of Business
Downloads 628 (91,444)
Citation 3

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individual auditor style, earnings comparability, auditor demographic characteristics, teamwork experience

36.

Implication of Securities Class Actions for Cost of Equity Capital and Shareholder Wealth

International Journal of Law and Management, 52 (2), 144-16, 2008
Number of pages: 47 Posted: 11 Sep 2006 Last Revised: 23 Aug 2017
Sudheer Chava, Agnes Cheng, Henry He Huang and Gerald J. Lobo
Georgia Institute of Technology - Scheller College of Business, Hong Kong Polytechnic University, Yeshiva University - Sy Syms School of Business and University of Houston - C.T. Bauer College of Business
Downloads 599 (97,108)
Citation 6

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cost of equity capital, securiteis class action

37.

Organizational Capital, Corporate Tax Avoidance, and Firm Value

Journal of Corporate Finance, Volume 70, October 2021.
Number of pages: 63 Posted: 22 Jul 2021 Last Revised: 16 Apr 2024
Mostafa Monzur Hasan, Gerald J. Lobo and Buhui Qiu
Macquarie University - Department of Accounting and Corporate Governance, University of Houston - C.T. Bauer College of Business and The University of Sydney - Discipline of Finance
Downloads 536 (111,715)
Citation 23

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Organizational capital, Tax Avoidance, Firm Value

38.

The Impact of PCAOB International Registration on Audit Quality and Audit Fees: Evidence from China

Journal of Accounting and Public Policy 41 (4): 106947.
Number of pages: 42 Posted: 06 Feb 2018 Last Revised: 25 Mar 2024
Wuchun Chi, Hamilton Elkins, Gerald J. Lobo and Partha S. Mohapatra
National Chengchi University (NCCU) - Department of Accounting, University of Saskatchewan- Edwards School of Business, University of Houston - C.T. Bauer College of Business and California State University, Sacramento - Department of Accounting
Downloads 535 (111,957)
Citation 1

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PCAOB registration, PCAOB inspection, audit quality, audit fees

39.

Accounting Comparability and Relative Performance Evaluation in CEO Compensation

Downloads 530 (113,276)
Citation 5

Accounting Comparability and Relative Performance Evaluation in CEO Compensation

Mays Business School Research Paper No. 2995039
Number of pages: 45 Posted: 01 Jul 2017 Last Revised: 14 Jul 2020
Gerald J. Lobo, Michael Neel and Adrienne Rhodes
University of Houston - C.T. Bauer College of Business, University of North Texas - Department of Accounting and University of Iowa
Downloads 530 (111,905)
Citation 5

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Accounting Comparability, Relative Performance Evaluation, RPE, Peer Selection

Accounting Comparability and Relative Performance Evaluation in CEO Compensation

Review of Accounting Studies, Forthcoming, Mays Business School Research Paper No. 3184986
Posted: 12 Jun 2018
Gerald J. Lobo, Michael Neel and Adrienne Rhodes
University of Houston - C.T. Bauer College of Business, University of North Texas - Department of Accounting and University of Iowa

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Accounting Comparability, Relative Performance Evaluation, RPE, Peer Selection

40.

Accounting Conservatism and Firm Growth Financed by External Debt: The Role of Debt Maturity

Journal of Accounting, Auditing and Finance, Volume 32, Issue 2, pp. 182-208, 2017
Number of pages: 45 Posted: 01 Apr 2015 Last Revised: 03 Mar 2021
Tony Kang, Gerald J. Lobo and Michael C. Wolfe
University of Nebraska - Lincoln, University of Houston - C.T. Bauer College of Business and Oklahoma State University - Stillwater - Spears School of Business
Downloads 504 (121,014)
Citation 1

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Conservatism, Debt Maturity, Firm Growth, External Financing

41.

Audit Quality Inputs and Financial Statement Reliability

Number of pages: 58 Posted: 14 Jun 2018 Last Revised: 27 Feb 2020
Thien Le and Gerald J. Lobo
University of Houston - Department of Accountancy & Taxation and University of Houston - C.T. Bauer College of Business
Downloads 501 (121,315)

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Benford’s Law; Financial Reporting Irregularities; Reliability; Accounting Errors and Frauds; Audit Quality Inputs

42.

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

Downloads 500 (121,629)
Citation 3

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

SCU Leavey School of Business Research Paper No. 11-04
Number of pages: 36 Posted: 18 Jan 2011 Last Revised: 08 Mar 2011
Yongtae Kim, Gerald J. Lobo and Minsup Song
Santa Clara University - Leavey School of Business, University of Houston - C.T. Bauer College of Business and Sogang University
Downloads 500 (120,157)
Citation 3

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Analyst Earnings Forecasts, Forecast Revisions, Analyst Characteristics, Forecast Timing, Forecasting Ability

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

Journal of Banking and Finance, Vol.35, No. 8, pp. 2158-2168, 2011
Posted: 08 Apr 2011 Last Revised: 01 Feb 2012
Yongtae Kim, Gerald J. Lobo and Minsup Song
Santa Clara University - Leavey School of Business, University of Houston - C.T. Bauer College of Business and Sogang University

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Analyst Earnings Forecasts, Forecast Revisions, Analyst Characteristics, Forecast Timing, Forecasting Ability

43.

Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?

Accounting Horizons, Volume 34, Issue 2, 2020
Number of pages: 54 Posted: 28 Feb 2020 Last Revised: 10 Aug 2020
Qing Burke, Po-Chang Chen and Gerald J. Lobo
Miami University of Ohio, Miami University of Ohio - Richard T. Farmer School of Business Administration and University of Houston - C.T. Bauer College of Business
Downloads 496 (123,064)
Citation 16

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corporate social responsibility; conditional conservatism; information asymmetry

44.

The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests

Contemporary Accounting Research, Volume 34, Issue 1, pp.118-153, 2017
Number of pages: 53 Posted: 01 Sep 2015 Last Revised: 01 Jul 2019
Gerald J. Lobo, Luc Paugam, Dana Zhang and Jean-Francois Casta
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, University of Houston and University Paris-Dauphine - DRM Finance
Downloads 493 (123,663)
Citation 8

Abstract:

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Joint Audits, Audit Quality, Auditor Independence, Impairment Testing, Conservatism

45.

IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Downloads 482 (127,113)

IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Journal of Accounting and Public Policy, Volume 32, 2013, Singapore Management University School of Accountancy Research Paper No. 4
Number of pages: 33 Posted: 11 Oct 2012 Last Revised: 17 Feb 2017
Chee Yeow Lim, Chu Yeong Lim and Gerald J. Lobo
Singapore Management University - School of Accountancy, Nanyang Business School, Nanyang Technological University and University of Houston - C.T. Bauer College of Business
Downloads 419 (148,601)

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IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Journal of Accounting and Public Policy, Vol. 32, No. 5, 2013
Number of pages: 32 Posted: 28 Feb 2017
Chee Yeow Lim, Chu Yeong Lim and Gerald J. Lobo
Singapore Management University - School of Accountancy, Nanyang Business School, Nanyang Technological University and University of Houston - C.T. Bauer College of Business
Downloads 63 (759,725)

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IAS 39, Reclassification, Analyst Forecast Properties

46.

Religiosity and Earnings Management: International Evidence from the Banking Industry

Journal of Business Ethics, Vol. 132(2), 2015
Number of pages: 53 Posted: 26 Mar 2014 Last Revised: 16 Feb 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Chong Wang
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and affiliation not provided to SSRN
Downloads 471 (130,637)
Citation 3

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Religion, Ethics, Morality, Earnings management, Earnings benchmarks, Loan loss provisions

47.

Material Weakness in Internal Controls and Stock Price Crash Risk

Journal of Accounting, Auditing, and Finance, Volume 35, Issue 1, pp. 106-138, 2020
Number of pages: 42 Posted: 07 Apr 2017 Last Revised: 03 Mar 2021
Gerald J. Lobo, Chong Wang, Xiaoou Yu, Xiaoou Yu and Yuping Zhao
University of Houston - C.T. Bauer College of Business, affiliation not provided to SSRN, California State University, Long Beach - College of Business AdministrationXiamen University - Institute for Financial and Accounting Studies and University of Houston
Downloads 457 (135,531)
Citation 7

Abstract:

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internal controls, material weakness, financial reporting precision, stock price crash risk

48.

How Do Star Analyst Rankings Influence Analysts’ Forecast Performance?

Number of pages: 50 Posted: 08 Mar 2020 Last Revised: 08 Dec 2020
Gerald J. Lobo, Yongxian Tan, Yadi Wen and Hailong Zhao
University of Houston - C.T. Bauer College of Business, Curtin University, Southwestern University of Finance and Economics (SWUFE) and Southwestern University of Finance and Economics
Downloads 425 (147,577)
Citation 2

Abstract:

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Star analyst ranking; Forecast performance; Research incentive hypothesis; Popularity contest hypothesis.

49.

The Effect of a Prolonged Bull Market on the Market Response to Stock Distributions

Number of pages: 31 Posted: 11 Aug 2007
Dean Crawford, Diana R. Franz and Gerald J. Lobo
Le Moyne College - Department of Accounting, University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business
Downloads 419 (150,099)

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stock splits, stock dividends, signaling, bull market

50.

Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements

AUDITING: A Journal of Practice & Theory, Volume 37, Issue 2, pp. 73–106, 2018
Number of pages: 58 Posted: 17 Apr 2017 Last Revised: 03 Mar 2021
Junxiong Fang, Gerald J. Lobo, Yinqi Zhang and Yuping Zhao
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
Downloads 409 (154,298)
Citation 6

Abstract:

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Related party transactions; audit risk; audit opinion; restatements

51.

National Culture and Internal Control Material Weaknesses Around the World

Journal of Accounting, Auditing and Finance, Vol. 31(1), 2016
Number of pages: 41 Posted: 01 Sep 2014 Last Revised: 01 Mar 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo, Chen Ma and Jian Zhou
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business, Northwest University and University of Hawaii at Manoa
Downloads 408 (155,163)
Citation 1

Abstract:

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national culture, individualism, uncertainty avoidance, power distance, internal control material weakness

52.

The Rise of Accruals Seasonality Spread

Number of pages: 71 Posted: 14 Dec 2021 Last Revised: 01 May 2023
Siu Kai Choy, Gerald J. Lobo and Yongxian Tan
King's College London, University of Houston - C.T. Bauer College of Business and Curtin University
Downloads 386 (164,589)

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Seasonality; Accruals anomaly; Market efficiency; Unsophisticated arbitrage; Mispricing; Disclosure processing costs

53.

Effects of International Institutional Factors on Earnings Quality of Banks

Journal of Banking and Finance, Vol. 39, No. 2, 2014, Singapore Management University School of Accountancy Research Paper No. 2015-19
Number of pages: 53 Posted: 06 Nov 2013 Last Revised: 10 Feb 2020
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 386 (164,589)
Citation 8

Abstract:

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International institutional factors, Earnings quality, Bank loan loss provisions, Bank loan charge-offs

54.

The Effect of Analyst Forecasts During Earnings Announcements on Investor Responses to Reported Earnings

The Accounting Review Volume 92, Issue 3, pp. 239–263, 2017
Number of pages: 59 Posted: 31 May 2014 Last Revised: 03 Mar 2021
Gerald J. Lobo, Minsup Song and Mary Harris Stanford
University of Houston - C.T. Bauer College of Business, Sogang University and Texas Christian University - Department of Accounting
Downloads 364 (175,700)
Citation 19

Abstract:

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earnings response coefficient; reinforcing analyst forecast revisions; contradicting analyst forecast revisions; piggyback hypothesis

55.

Conditional Conservatism and Debt Versus Equity Financing

Contemporary Accounting Research, Volume 34, Issue 1, pp. 216-251, 2017, Singapore Management University School of Accountancy Research Paper No. 2016-51
Number of pages: 46 Posted: 10 Apr 2016 Last Revised: 03 Mar 2021
Beng Wee Goh, Chee Yeow Lim, Gerald J. Lobo and Yen H. Tong
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 348 (184,615)

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conditional conservatism, financing policy, cost of equity, cost of debt, information asymmetry

56.

Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study

ABACUS, Volume 58, No. 1, 2022., HEC Paris Research Paper No ACC-2021-1436
Number of pages: 59 Posted: 23 Feb 2021 Last Revised: 15 Nov 2022
Andrei Filip, Gerald J. Lobo, Luc Paugam and Hervé Stolowy
Catholic University of Lille - IESEG School of Management, University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 337 (191,127)
Citation 2

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Mergers and acquisitions, Press releases, Investor reaction, Value drivers, Goodwill, Purchase price allocation

57.

Against the Gravity as a Jenga Tower? Asset Growth and Stock Price Crash Risk

Number of pages: 66 Posted: 14 Nov 2019 Last Revised: 04 May 2021
Siu Kai Choy, Gerald J. Lobo and Ying Zheng
King's College London, University of Houston - C.T. Bauer College of Business and Sun Yat-sen University
Downloads 325 (198,732)

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Crash risk; Asset growth; Bad news hoarding; Agency problem; Conservatism

58.

Societal Trust and Corporate Tax Avoidance

Review of Accounting Studies, Volume 23, Issue 4, pp. 1588-1628.
Number of pages: 56 Posted: 24 Jul 2018 Last Revised: 09 Sep 2022
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 325 (198,732)
Citation 42

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Societal Trust; Tax Avoidance, Tax evasion, Legal institutions, Capital market pressure

59.

Impact of FDICIA Internal Controls on Bank Risk Taking

Journal of Banking and Finance, Vol. 37, 2013
Number of pages: 36 Posted: 05 Sep 2013 Last Revised: 14 Nov 2013
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Robert Mathieu
McMaster University - DeGroote School of Business, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 325 (198,732)
Citation 10

Abstract:

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FDICIA, Internal Controls, Bank Risk Taking, Bank Failure, Bank Troubles

60.

Do Corporate Whistleblower Laws Affect Bank Loan Contracting?

Number of pages: 53 Posted: 06 Jan 2022 Last Revised: 24 Jan 2022
Gerald J. Lobo, Mark (Shuai) Ma, Kunpeng Sun and Hong Xie
University of Houston - C.T. Bauer College of Business, University of Pittsburgh - Katz Graduate School of Business, Central University of Finance and Economics and University of Kentucky - Von Allmen School of Accountancy
Downloads 318 (204,054)

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Whistleblower Laws, False Claims Act (FCA), Bank Loan Contracting Terms

61.

David versus Goliath: The Relation Between Auditor Size and Audit Quality for U.K. Private Firms

European Accounting Review, Vol. 32, No. 2, pp. 447-480
Number of pages: 58 Posted: 29 Jan 2018 Last Revised: 02 Oct 2023
Jeff Zeyun Chen, Anastasios Elemes and Gerald J. Lobo
Texas Christian University, ESSEC Business School and University of Houston - C.T. Bauer College of Business
Downloads 298 (219,606)
Citation 1

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Big 4, private firms, audit quality, tax planning

62.

Does auditor quality enhance CSR disclosure?

Forthcoming at Accounting and Business Research, Singapore Management University School of Accountancy Research Paper No. 2025-203
Number of pages: 62 Posted: 07 Jan 2025
Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo and Yanping Xu
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business and Sun Yat-sen University (SYSU)
Downloads 297 (221,196)

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Auditor Quality, Corporate Social Responsibility (CSR) Disclosure, Information Environment, Financial Reporting Environment, Legal Institutions

63.

Does Financial Reporting Conservatism Mitigate Underinvestment?

Journal of Accounting, Auditing and Finance, Volume 34, Issue 2, pp. 258-283, 2019
Number of pages: 39 Posted: 26 Jun 2017 Last Revised: 01 Jul 2019
Hyun A. Hong, Yongtae Kim and Gerald J. Lobo
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Santa Clara University - Leavey School of Business and University of Houston - C.T. Bauer College of Business
Downloads 280 (233,600)
Citation 4

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Financial Reporting Conservatism, Underinvestment, Cash Flow Volatility, Agency Conflicts, Information Asymmetry

64.

Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management

Accounting & Finance, Volume 58,, Issue 1, pp. 171-193, 2018
Number of pages: 33 Posted: 26 Dec 2015 Last Revised: 03 Mar 2021
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 271 (240,748)
Citation 7

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Loan Loss Allowance, Risk Taking, Financial Crisis, Earnings Management, Expected Loss Model

65.

Loan Collateral and Financial Reporting Conservatism: Chinese Evidence

Journal of Banking and Finance, Vol. 37, No.12, pp. 4989–5006, December 2013
Number of pages: 58 Posted: 04 Sep 2013 Last Revised: 18 Dec 2013
Jeff Zeyun Chen, Gerald J. Lobo, Yanyan Wang and Lisheng Yu
Texas Christian University, University of Houston - C.T. Bauer College of Business, Xiamen University and Sun Yat-sen University (SYSU) - School of Business
Downloads 268 (243,495)
Citation 9

Abstract:

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Loan collateral, Financial reporting conservatism, Debt contracting, Default risk, Asset tangibility

66.

Loan Sales and Borrowers' Accounting Conservatism

Contemporary Accounting Research, Vol. 35, No. 2, 2018
Number of pages: 53 Posted: 02 Jan 2014 Last Revised: 03 Mar 2021
Saiying Deng, Yutao Li, Gerald J. Lobo and Pei Shao
Kent State University, University of Lethbridge, University of Houston - C.T. Bauer College of Business and Dhillon School of Business, University of Lethbridge
Downloads 258 (253,030)
Citation 2

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Loan Sales; Accounting Conservatism; Monitoring Incentives

67.

Who Benefits from IFRS Convergence in China?

Downloads 241 (270,735)
Citation 2

Who Benefits from IFRS Convergence in China?

Rotman School of Management Working Paper No. 2990919
Number of pages: 44 Posted: 22 Jun 2017
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management
Downloads 241 (269,306)
Citation 2

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International Financial Reporting Standards, Convergence, Market reaction, Value relevance, Capital demand

Who Benefits from IFRS Convergence in China?

Journal of Accounting, Auditing and Finance Volume34, Issue 1, pp. 99-124, 2019
Posted: 30 Jan 2017 Last Revised: 05 Jul 2019
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Y. Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management

Abstract:

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International Financial Reporting Standards; Convergence; Market Reaction; Value Relevance; Capital Demand

Who Benefits from IFRS Convergence in China?

Journal of Accounting, Auditing and Finance Volume 34, Issue1, pp. 99-124, 2018
Posted: 30 Jun 2019
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management

Abstract:

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International Financial Reporting Standards; Convergence; Market reaction; Value relevance; Capital demand

68.

Do Investors Pay Sufficient Attention to Banks’ Unrealized Gains and Losses on Available-for-Sale Securities?

European Accounting Review Volume 28, Issue 5, pp. 819-884, HEC Paris Research Paper No. ACC-2019-1326
Number of pages: 51 Posted: 03 Jan 2019 Last Revised: 10 Aug 2020
Romain Boulland, Gerald J. Lobo and Luc Paugam
ESSEC Business School, University of Houston - C.T. Bauer College of Business and HEC Paris, Accounting and Management Control Department
Downloads 233 (279,859)

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other comprehensive income, available-for-sale securities gains and losses, investor reaction, investor attention, analyst reaction

69.

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk

Downloads 232 (281,075)
Citation 22

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. ACC-2019-1347
Posted: 20 Aug 2019 Last Revised: 23 Sep 2019
Lorenzo Dal Maso, Gerald J. Lobo, Francesco Mazzi and Luc Paugam
affiliation not provided to SSRN, University of Houston - C.T. Bauer College of Business, University of Florence - Department of Business Economics and HEC Paris, Accounting and Management Control Department
Downloads 232 (279,705)
Citation 22

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CSR Assurance, CSR Risks, Going Concern Opinion, Knowledge Spillover, Non-Audit Services

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk

Contemporary Accounting Research, Volume 37, Issue 2, pp. 1248-1289, 2020
Posted: 03 Sep 2019 Last Revised: 03 Mar 2021
Lorenzo Dal Maso, Gerald J. Lobo, Francesco Mazzi and Luc Paugam
affiliation not provided to SSRN, University of Houston - C.T. Bauer College of Business, University of Florence - Department of Business Economics and HEC Paris, Accounting and Management Control Department

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CSR Assurance, CSR Risks, Going Concern Opinion, Knowledge Spillover, Non-Audit Services

70.

Trusting the Stock Market: Further Evidence from IPOs around the World

Journal of Banking and Finance Volume 142, September 2022, 106557
Number of pages: 54 Posted: 01 Jun 2022 Last Revised: 05 Nov 2024
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 231 (282,210)
Citation 1

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Societal trust, IPO underpricing, information environment, stock market participation, legal institutions

71.

Accounting and Economic Consequences of CEO Paycuts

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 55 Posted: 02 Mar 2018
Gerald J. Lobo, Hariom Manchiraju and Swaminathan Sridharan
University of Houston - C.T. Bauer College of Business, Indian School of Business (ISB), Hyderabad and Northwestern University - Kellogg School of Management
Downloads 230 (283,440)

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72.

Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness

Journal of Business Ethics, Vol. 150, No. 3, 2018, Singapore Management University School of Accountancy Research Paper No. 2016-54
Number of pages: 53 Posted: 06 Apr 2016 Last Revised: 10 Feb 2020
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 229 (284,647)
Citation 6

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Tax Aggressiveness, Tax Systems, Media Independence, CSR, Business Ethics

73.

Valuation Implications of FAS 159 Reported Gains and Losses from Fair Value Accounting for Liabilities

Number of pages: 36 Posted: 03 Jun 2017
Sung Gon Chung, Gerald J. Lobo and Kevin Ow Yong
Wayne State University, University of Houston - C.T. Bauer College of Business and Singapore Institute of Technology
Downloads 227 (288,304)
Citation 8

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Fair Value Accounting, FAS 159 Liability Gains and Losses, Value Relevance, Market

74.

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades

Abacus, Forthcoming
Number of pages: 52 Posted: 24 Nov 2015
Gerald J. Lobo, Luc Paugam, Hervé Stolowy and Pierre Astolfi
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
Downloads 224 (290,741)
Citation 2

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Credit rating agencies, Business cycles, Financial market cycles, Investor reaction, Credit rating quality

75.

Overprecise Forecasts

Review of Accounting Studies, Forthcoming
Number of pages: 67 Posted: 06 Apr 2022 Last Revised: 14 Apr 2022
Yi Dong, Xuejiao Liu, Gerald J. Lobo and Chenkai Ni
Shanghai University of Finance and Economics, University of International Business and Economics, University of Houston - C.T. Bauer College of Business and Fudan University
Downloads 222 (293,218)
Citation 3

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overprecision; analyst forecasts; forecast accuracy; behavioral bias

76.

Do Banks Price Independent Directors’ Attention?

Journal of Financial and Quantitative Analysis (JFQA), Vol. 53, No. #4, 2018
Number of pages: 42 Posted: 15 Feb 2017 Last Revised: 10 Feb 2020
Henry He Huang, Gerald J. Lobo, Chong Wang and Jian Zhou
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, affiliation not provided to SSRN and University of Hawaii at Manoa
Downloads 219 (298,397)
Citation 6

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Multiple Directorships, Directors' Attention, Cost of Borrowing, Bank Loan Contracting

77.

Institutions and Corporate Tax Evasion: A Review of Literature and a Methodological Exploration

Singapore Management University School of Accountancy Research Paper Forthcoming, Journal of International Accounting Research, forthcoming
Number of pages: 48 Posted: 19 Jun 2023 Last Revised: 25 Mar 2024
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 214 (303,718)
Citation 1

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Perceived tax evasion, Tax avoidance, Institutional economics, Institutional hierarchy, Accounting practices

78.

Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation

European Accounting Review 32 (5): 1273-1306.
Number of pages: 47 Posted: 04 Apr 2022 Last Revised: 25 Mar 2024
Xinming Liu, Gerald J. Lobo, Hung-Chao Yu and Zhen Zheng
Xiamen University, University of Houston - C.T. Bauer College of Business, National Chengchi University and Xiamen University
Downloads 214 (305,091)
Citation 1

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Audit committee, Audit fees, Auditor choice, Multiple directorship

79.

Is Audit Committee Equity Compensation Related to Audit Fees?

Downloads 204 (317,816)
Citation 5

Is Audit Committee Equity Compensation Related to Audit Fees?

Contemporary Accounting Research, Volume 38, No. 1, 2021.
Number of pages: 47 Posted: 20 Jul 2020 Last Revised: 14 Apr 2022
Xinming Liu, Gerald J. Lobo and Hung-Chao Yu
Xiamen University, University of Houston - C.T. Bauer College of Business and National Chengchi University
Downloads 204 (316,765)
Citation 5

Abstract:

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Audit committee, Audit fees, Auditor independence, Equity compensation

Is Audit Committee Equity Compensation Related to Audit Fees?

Contemporary Accounting Research, Volume 38, Issue 1, pp. 740-769, 2021
Posted: 11 Dec 2020 Last Revised: 24 Mar 2021
Xinming Liu, Gerald J. Lobo and Hung-Chao Yu
Xiamen University, University of Houston - C.T. Bauer College of Business and National Chengchi University

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Audit committee, Audit fees, Auditor independence, Equity compensation

80.

Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement

Journal of Business Finance & Accounting, Volume 48, Issue 1-2, pp. 26-69, 2021, HEC Paris Research Paper No. ACC-2020-1400
Number of pages: 55 Posted: 16 Nov 2020 Last Revised: 01 Mar 2021
Andrei Filip, Gerald J. Lobo and Luc Paugam
Catholic University of Lille - IESEG School of Management, University of Houston - C.T. Bauer College of Business and HEC Paris, Accounting and Management Control Department
Downloads 201 (322,117)

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Goodwill impairment, enforcement, cash flow management, valuation assumptions

81.

Firm Life Cycle and Cost of Debt

CERGE-EI Working Paper Series No. 665, Journal of Banking and Finance, Vol. 154, 2023
Number of pages: 49 Posted: 27 Oct 2020 Last Revised: 25 Mar 2024
Abu S. Amin, Blake Bowler, Mostafa Monzur Hasan, Gerald J. Lobo and Jiri Tresl
Central Michigan University, Mercer University, Macquarie University - Department of Accounting and Corporate Governance, University of Houston - C.T. Bauer College of Business and University of Mannheim
Downloads 197 (328,156)
Citation 2

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Firm life cycle, cost of debt, bank loans, risk

82.

Religiosity and Risk-Taking in International Banking

Journal of Behavioral and Experimental Finance, Volume 7, 2015
Number of pages: 46 Posted: 22 Jun 2015 Last Revised: 01 Mar 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo, Chong Wang and Dennis J. Whalen
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business, affiliation not provided to SSRN and Otterbein College - Department of Business, Accounting & Economics
Downloads 179 (358,243)
Citation 3

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Religion, Risk-Taking, Banking, Financial Crisis, Financial Trouble

83.

Response to “Re-Examining the Impact of Mandatory IFRS Adoption on IPO Underpricing” by Byard, Darrough, and Suh (2021)

Number of pages: 6 Posted: 06 Dec 2021
Hyun A. Hong, Mingyi Hung and Gerald J. Lobo
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Hong Kong University of Science & Technology (HKUST) and University of Houston - C.T. Bauer College of Business
Downloads 177 (361,839)

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Initial public offerings, International Financial Reporting Standards

84.

Effects of Informal Institutions on the Relationship between Accounting Measures of Risk and Bank Distress

Journal of Intrernational Accounting Research, Vol. 16, No. 2, 2017
Number of pages: 56 Posted: 21 Apr 2017 Last Revised: 16 Jul 2018
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 176 (363,594)

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Informal institutions; Accounting-based risk measures; Trust; Religion; Media; Bank failure; Bank financial trouble; Financial crisis

85.

Do Lenders Price Tax Risk in the Debt Contract?

Number of pages: 47 Posted: 06 Dec 2018
Zawadi Lemayian, Gerald J. Lobo and Arpita Shroff
Washington University in St. Louis, University of Houston - C.T. Bauer College of Business and Texas A&M University - Corpus Christi
Downloads 173 (369,094)

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tax risk, cost of bank loans

86.

Threat of Exit by Non-blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan

Downloads 170 (374,895)
Citation 3

Threat of Exit by Non-blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 20 Dec 2021 Last Revised: 30 Oct 2023
Parthiban David, Augustine Duru, Gerald J. Lobo, Johan Maharjan and Yijiang Zhao
American University - Kogod School of Business, American University - Kogod School of Business, University of Houston - C.T. Bauer College of Business, Rensselaer Polytechnic Institute (RPI) and American University - Kogod School of Business
Downloads 170 (374,681)
Citation 3

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Non-blockholder exit threat, Foreign institutional investor, Income smoothing, Stock price informativeness, Stock market pressure, Stakeholder-based system

Threat of Exit by Non-blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan

Contemporary Accounting Research 39 (2): 1358-1388.
Posted: 10 Jan 2022 Last Revised: 25 Mar 2024
Parthiban David, Augustine Duru, Gerald J. Lobo, Johan Maharjan and Yijiang Zhao
American University - Kogod School of Business, American University - Kogod School of Business, University of Houston - C.T. Bauer College of Business, Rensselaer Polytechnic Institute (RPI) and American University - Kogod School of Business

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non-blockholder exit threat, foreign institutional investor, income smoothing, stock price informativeness, stock market pressure, stakeholder-based system

87.

Economic Policy Uncertainty, Monetary Policy Uncertainty, and Bank Earnings Opacity

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 44 Posted: 13 Mar 2020
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam, Yi Liu and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business, State University of New York (SUNY) - State University of New York (SUNY) at Oswego and University of Houston - C.T. Bauer College of Business
Downloads 165 (384,827)
Citation 2

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Economic policy uncertainty; Monetary policy uncertainty; Earnings opacity; Banking; Discretionary loan loss provisions

88.

Social Capital and Bank Stability

Journal of Financial Stability, 2017, Vol. 32, pp. 99-114
Number of pages: 55 Posted: 30 Jan 2017 Last Revised: 01 Jul 2019
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Robert Mathieu
McMaster University - DeGroote School of Business, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 164 (386,832)
Citation 7

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Bank Stability; Social Capital; Financial Crisis; Bank Failure; Bank Trouble

89.

Public Re-Release of Going-Concern Opinions and Market Reaction

Accounting and Business Research, Vol. 47, No. 3, 2017
Number of pages: 56 Posted: 01 Nov 2016 Last Revised: 01 Aug 2017
Sarfraz Khan, Gerald J. Lobo and Emeka T. Nwaeze
University of Louisiana at Lafayette, University of Houston - C.T. Bauer College of Business and University of Texas - San Antonio
Downloads 164 (386,832)

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Going-Concern Opinion, News-Media, Press-Release, Trade Sizes, Market-Reaction

90.

Is the Whole More Than the Sum of Its Parts? Underpricing and Long-Run IPO Performance

Number of pages: 56 Posted: 08 Apr 2020
Andreas Charitou, Irene Karamanou, Gerald J. Lobo and George Loizides
University of Cyprus, University of Cyprus - Department of Public and Business Administration, University of Houston - C.T. Bauer College of Business and University of Cyprus, Faculty of Economics and Management, Department of Accounting and Finance
Downloads 160 (395,099)

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IPO, underpricing, long-run performance, overallotment, intrinsic price

91.

Hedging, Investment Efficiency, and the Role of the Information Environment

Journal of Accounting, Auditing, and Finance, Forthcoming
Number of pages: 47 Posted: 28 Feb 2020
Gerald J. Lobo, Tharindra Ranasinghe and Lin Yi
University of Houston - C.T. Bauer College of Business, American University and University of Houston, Clear Lake
Downloads 160 (395,099)
Citation 3

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Derivatives, Hedging, Investment efficiency, Information environment

92.

Managerial Ownership and Financial Analysts’ Information Environment

Number of pages: 54 Posted: 20 May 2013 Last Revised: 19 Oct 2013
Sam Han, Justin Yiqiang Jin, Tony Kang and Gerald J. Lobo
Korea University Business School, McMaster University - DeGroote School of Business, University of Nebraska - Lincoln and University of Houston - C.T. Bauer College of Business
Downloads 159 (397,237)

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Managerial Ownership, Information Environment, Incentive Alignment, Information Precision

93.

Positive Externalities of Social Capital Along the Supply Chain: Evidence from the Cost of Debt

Number of pages: 55 Posted: 25 Jul 2023
Yuyan Guan, Xing Li, Gerald J. Lobo and Haibin Wu
Nanyang Business School, Nanyang Technological University, Xi'an Jiaotong University (XJTU), University of Houston - C.T. Bauer College of Business and City University of Hong Kong (CityU)
Downloads 158 (401,459)

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Social capital, Supply chain risk, Cost of debt, Trust, Hold-up problem

94.

Financial Capacity and the Demand for Audit Quality

Accounting and Business Research 52 (1): 1-37., Singapore Management University School of Accountancy Research Paper No. 2021-129
Number of pages: 53 Posted: 20 Nov 2020 Last Revised: 25 Mar 2024
Chee Yeow Lim, Gerald J. Lobo, Pingui Rao and Heng Yue
Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business, Jinan University - Management School and Singapore Management University - School of Accountancy
Downloads 158 (399,271)

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Audit Quality; Financial Capacity; Real Estate; Financial Constraint

95.

Testing the accruals anomaly based on the speed of price adjustment

Number of pages: 52 Posted: 03 Oct 2019 Last Revised: 19 Oct 2021
Siu Kai Choy, Gerald J. Lobo and Yongxian Tan
King's College London, University of Houston - C.T. Bauer College of Business and Curtin University
Downloads 152 (414,856)

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Accruals anomaly; Market efficiency; Limits to arbitrage; Mispricing; Q-theory of investment

96.

Save Money to Lose Money? Implications of Opting Out of a Voluntary Audit Review for a Firm’s Cost of Debt

European Accounting Review
Number of pages: 46 Posted: 31 Jan 2019 Last Revised: 31 May 2022
Vlad-Andrei Porumb, Yasemin Zengin-Karaibrahimoglu, Shuo Wang and Gerald J. Lobo
University of Manchester - Alliance Manchester Business School, University of Groningen, University of Edinburgh and University of Houston - C.T. Bauer College of Business
Downloads 146 (426,179)

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audit review, quarterly reports, cost of debt, public debt, private debt

97.

Unintended Consequences of the Increased Asset Threshold for FDICIA Internal Controls: Evidence from U.S. Private Banks

Journal of Banking and Finance, Vol. 37, 2013
Number of pages: 41 Posted: 03 Sep 2013 Last Revised: 05 Oct 2014
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 139 (443,409)

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FDICIA, Internal Controls, Bank Failure, Bank Financial Trouble, Audit Quality

98.

Social Trust and Auditor Reporting Conservatism

Journal of Business Ethics, Volume 153, pp.1083–1108, 2018
Number of pages: 61 Posted: 14 Apr 2015 Last Revised: 03 Mar 2021
Deqiu Chen, Li Li, Xuejiao Liu and Gerald J. Lobo
University of International Business and Economics, University of International Business and Economics (UIBE), University of International Business and Economics and University of Houston - C.T. Bauer College of Business
Downloads 137 (453,819)
Citation 14

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Auditor reporting conservatism, Geographic proximity, Monitoring, Personnel rotation, Social trust, Trust contagion

99.

Does SEC FRR No. 48 Disclosure Communicate Risk Management Effectiveness?

Number of pages: 62 Posted: 16 Feb 2018 Last Revised: 10 Feb 2020
Gerald J. Lobo, Wei Siqueira, Kinsun Tam and Jian Zhou
University of Houston - C.T. Bauer College of Business, SUNY University at Albany, SUNY University at Albany and University of Hawaii at Manoa
Downloads 133 (462,282)
Citation 1

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disclosure, managerial decision, risk management, real effects, signaling

100.

European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees

European Accounting Review, Forthcoming
Number of pages: 60 Posted: 28 Jan 2022 Last Revised: 29 Jan 2024
Gerald J. Lobo, Romain Oberson and Alain Schatt
University of Houston - C.T. Bauer College of Business, IESEG School of Management and University of Lausanne, HEC-Lausanne
Downloads 128 (473,616)

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Audit effort, Global systemically important banks, Banking supervisory power, Financial reporting quality

101.

Financial Reporting Comparability in US Firms Issuing Debt in the US Primary Market

Downloads 123 (488,701)

Financial Reporting Comparability in US Firms Issuing Debt in the US Primary Market

Number of pages: 55 Posted: 19 Apr 2023
Gerald J. Lobo, Paula Hill and Shuo Wang
University of Houston - C.T. Bauer College of Business, University of Bristol and University of Edinburgh
Downloads 123 (491,316)

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Financial statement comparability, Debt market, Credit ratings disagreement, Bond spread

Financial Reporting Comparability in US Firms Issuing Debt in the US Primary Market

Posted: 12 Feb 2021 Last Revised: 10 Jun 2021
Paula Hill, Gerald J. Lobo and Shuo Wang
University of Bristol, University of Houston - C.T. Bauer College of Business and University of Edinburgh - Accounting and Finance Group

Abstract:

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Comparability, creditors, credit ratings, bond yields, bond markets

102.

Does Firms’ Corporate Social Responsibility Reduce Crime?

Number of pages: 46 Posted: 25 Mar 2024
Chenwei Sun, Justin Yiqiang Jin, Khalid Nainar and Gerald J. Lobo
McMaster University, McMaster University - DeGroote School of Business, McMaster University - Michael G. DeGroote School of Business and University of Houston - C.T. Bauer College of Business
Downloads 111 (528,369)

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Corporate Social Responsibility (CSR), Environment, Social, and Governance (ESG), Crime Incidence, Externalities

103.

Effects of National Culture on Earnings Quality of Banks

CAAA Annual Conference 2011
Number of pages: 52 Posted: 04 Jan 2011
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 110 (531,866)
Citation 33

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National Culture, Earnings Management, Earnings Quality, Financial Crisis

104.

Religiosity and the Cost of Debt

Journal of Banking and Finance, Vol. 70, No. September, 2016
Number of pages: 51 Posted: 04 Dec 2018 Last Revised: 03 Feb 2021
Hanwen Chen, Henry He Huang, Gerald J. Lobo and Chong Wang
University of International Business and Economics, Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and Hong Kong Polytechnic University - Faculty of Business
Downloads 101 (566,290)
Citation 18

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105.

Deferred Cash Compensation and Risk-Taking: Evidence From the Chinese Banking Industry

Pacific-Basin Finance Journal, Vol. 53, 2019
Number of pages: 39 Posted: 25 Jan 2019
Wei Jiang, Yunguo Liu, Gerald J. Lobo and Yue Xu
Jinan University, Sun Yat-sen University (SYSU), University of Houston - C.T. Bauer College of Business and Sun Yat-sen University (SYSU)
Downloads 99 (574,084)
Citation 1

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Deferred Executive Compensation; Bank Risk-Taking; Compensation Regulation; Multi-Period Agency

106.

Institutional Investors’ Horizons and Bank Transparency

Journal of Business Finance and Accounting, Forthcoming.
Number of pages: 60 Posted: 27 Jan 2024
Mamiza Haq, Shams Pathan, Carlos Fernandez and Gerald J. Lobo
University of Queensland - Finance, University of Newcastle - Newcastle University Business School, Oviedo University - School of Economics and Business and University of Houston - C.T. Bauer College of Business
Downloads 96 (585,729)
Citation 1

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107.

Financial Market Development and Firm Investment in Tax Avoidance: Evidence from Credit Default Swap Market

Journal of Banking and Finance, Forthcoming
Number of pages: 56 Posted: 07 Sep 2019
Hyun A. Hong, Gerald J. Lobo and Jiwoo Ryou
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Houston - C.T. Bauer College of Business and West Virginia University
Downloads 92 (601,710)
Citation 3

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credit default swap, investment, tax avoidance, agency conflicts

108.

Signaling under Threat: Evidence of Voluntary Disclosure in Contested Takeovers Forthcoming at Journal of Accounting, Auditing & Finance

Journal of Accounting, Auditing and Finance 38 (1): 3-28.
Number of pages: 42 Posted: 28 Sep 2021 Last Revised: 25 Mar 2024
Gerald J. Lobo, Kangzhen Xie and Claire J. Yan
University of Houston - C.T. Bauer College of Business, Seton Hall University, Stillman School of Business and Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick
Downloads 89 (614,201)
Citation 3

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voluntary disclosure; contested takeover; takeover consequences

109.

Loan Collateral and Accounting Conservatism

CAAA Annual Conference 2011
Number of pages: 54 Posted: 10 Jan 2011
Jeff Zeyun Chen, Gerald J. Lobo, Yanyan Wang and Lisheng Yu
Texas Christian University, University of Houston - C.T. Bauer College of Business, Xiamen University and Sun Yat-sen University (SYSU) - School of Business
Downloads 78 (664,245)
Citation 4

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Loan Collateral, Accounting Conservatism, Debt Contracting, State-Owned Enterprises, State-Owned Banks

110.

Strategic Usefulness of Ignorance: Evidence from Income Smoothing via Retained Interest of Securitized Loans

Review of Quantitative Finance and Accounting, Volume 56, pp. 245-272, 2021
Number of pages: 44 Posted: 24 Oct 2020 Last Revised: 01 Mar 2021
Emre Kilic, Gerald J. Lobo, Tharindra Ranasinghe and Lin Yi
University of Houston - C. T. Bauer College of Business, University of Houston - C.T. Bauer College of Business, American University and University of Houston, Clear Lake
Downloads 71 (699,824)
Citation 1

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Strategic ignorance, Income Smoothing, Loan loss provisions, Securitization, Seller’s interest loans

111.

Unintended Consequences of the Increased Asset Threshold for FDICIA Internal Controls: Evidence from US Private Banks

Number of pages: 46 Posted: 04 Jan 2012
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 61 (757,978)
Citation 6

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FDICIA, Internal Controls, Bank Failure, Bank Troubles

112.

Discretionary Accrual Changes Following the Sarbanes-Oxley Act

Journal of Accounting, Auditing and Finance, Vol. 25, No. 1, 2010
Number of pages: 57 Posted: 12 Sep 2007 Last Revised: 16 Feb 2020
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 60 (764,335)

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Sarbanes-Oxley Act, discretionary accruals, regulatory spillover

113.

Does CEO/CFO Certification of Financial Statements Constrain Earnings Management in Financial Reporting? Evidence from Canadian Companies *

Number of pages: 42 Posted: 13 Sep 2004 Last Revised: 30 Jul 2023
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 56 (790,944)

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CEO/CFO certification, earnings management, Sarbanes-Oxley Act, Canadian companies

114.

Beyond the Global Giant: Comparing Chatgpt and Three Chinese Large Language Models in Predicting Stock Returns from News Headlines

Number of pages: 39 Posted: 13 Mar 2025
Lisheng Yu, Zhongwen Cai, Yanyan Wang, Gerald J. Lobo and Yi Zheng
Sun Yat-sen University (SYSU) - School of Business, Xiamen University, Xiamen University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 51 (827,407)

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large language model, ChatGPT, Return Predictability, Textual analysis

115.

Managerial Ownership and Firms' Information Environment

Number of pages: 49 Posted: 11 Sep 2008
Sam Han, Tony Kang and Gerald J. Lobo
Korea University Business School, University of Nebraska - Lincoln and University of Houston - C.T. Bauer College of Business
Downloads 43 (893,257)

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Managerial ownership, Information environment, Interest alignment

116.

To Swear Early or Not to Swear Early? An Empirical Investigation of Factors Affecting CEOS' Decisions *

Journal of Accounting and Public Policy, Vol. 24, No. 2, 2005
Number of pages: 35 Posted: 16 Sep 2004 Last Revised: 03 Feb 2023
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 30 (1,022,691)

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CEO swear, firm size, earnings quality, institional holdings

117.

Analyst Career Concerns and Income Smoothing

Posted: 07 Dec 2023 Last Revised: 13 Jan 2024
Gerald J. Lobo, Johan Maharjan, Claire J. Yan and Yijiang Zhao
University of Houston - C.T. Bauer College of Business, Rensselaer Polytechnic Institute (RPI), Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and American University - Kogod School of Business

Abstract:

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Analyst career concerns, Stock promotion effort, Income smoothing, Investor recognition

118.

How Do Auditors Respond to Clients' Rollover Risk?

Journal of Accounting, Auditing & Finance Forthcoming
Posted: 01 May 2023
Gerald J. Lobo, Myungsoo Son and HakJoon Song
University of Houston - C.T. Bauer College of Business, California State University, Fullerton - Department of Accounting and California State University, Dominguez Hills

Abstract:

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Rollover risk, Audit Fee, Going Concern, Auditor Resignation

119.

Power Needs Knowledge: CEO Background and Goodwill Impairment

Posted: 07 Apr 2021
Chao Chen, Junjian Gu and Gerald J. Lobo
Fudan University, University of Tsukuba and University of Houston - C.T. Bauer College of Business

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CEO knowledge-based background; Goodwill Impairment; abnormal return; China

120.

The Influence of Accounting Enforcement on Earnings Quality of Banks: Implications of Bank Regulation and the Global Financial Crisis

Journal of Accounting and Public Policy, Vol. 37, No. 5, 2018
Posted: 20 Jul 2020
Lorenzo Dal Maso, Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Simone Terzani
affiliation not provided to SSRN, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and University of Perugia - Department of Economics

Abstract:

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Accounting enforcement, Bank regulation, Earnings quality, Loan loss provisions, Earnings benchmarks, Global financial crisis

121.

Is Accounting Enforcement Related to Risk-Taking in the Banking Industry?

Journal of Financial Stability, Vol. 49, August 2020
Posted: 20 Jul 2020 Last Revised: 10 Aug 2020
Lorenzo Dal Maso, Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Francesco Mazzi
affiliation not provided to SSRN, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and University of Florence - Department of Business Economics

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Accounting Enforcement, Bank Risk-taking, Bank Complexity, Bank Reporting Discretion.

122.

Share Repurchases and Accounting Conservatism

Lobo, G. J., Robin, A., & Wu, K. (2019). Share repurchases and accounting conservatism. Review of Quantitative Finance and Accounting, 1-35.
Posted: 22 Jan 2019 Last Revised: 05 Sep 2019
Gerald J. Lobo, Ashok Robin and Kean Wu
University of Houston - C.T. Bauer College of Business, Rochester Institute of Technology (RIT) - E. Philip Saunders College of Business and Rochester Institute of Technology (RIT) - Saunders College of Business

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Share repurchase, Accounting conservatism, Agency problem, Corporate governance

123.

Attention Please: Does Audit Committee Directors’ Unequal Allocation of Attention to Multiple Directorships Affect Firms’ Earnings Management?

Posted: 06 Dec 2018
Henry He Huang, Gerald J. Lobo, Chong Wang and Jian Zhou
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, Hong Kong Polytechnic University - Faculty of Business and University of Hawaii at Manoa

Abstract:

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multiple directorships, audit committees, earnings management

124.

Is the Mispricing of Bank Earnings Related to Financial Regulation Uncertainty?

Posted: 09 Nov 2018 Last Revised: 28 Jan 2021
Tuan Quoc Ho, Edward Lee, Gerald J. Lobo and Zhenmei (Judy) Zhu
University of Bristol, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and Fudan University - School of Management

Abstract:

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Financial regulation uncertainty; market information efficiency; post-earnings announcement drift; banks

125.

The Impact of SFAS 133 on Income Smoothing by Banks Through Loan Loss Provisions

Accounting Review, Forthcoming, Mays Business School Research Paper No. 2113381
Posted: 21 Jul 2012
Emre Kilic, Gerald J. Lobo, Tharindra Ranasinghe and Shiva Sivaramakrishnan
University of Houston - C. T. Bauer College of Business, University of Houston - C.T. Bauer College of Business, American University and Rice University

Abstract:

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SFAS 133, Income smoothing, Hedging, Derivatives, Loan loss provisions

126.

Implications of Analyst Forecasts at the Time of Earnings Announcements for Market Reactions to Earnings Announcements

Posted: 30 Aug 2011
Gerald J. Lobo, Minsup Song and Mary Harris Stanford
University of Houston - C.T. Bauer College of Business, Sogang University and Texas Christian University - Department of Accounting

Abstract:

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earnings announcement, analyst forecast, forecast timing, stock price reaction, trading volume

127.

Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures

Accounting Review, Vol. 86, No. 3, pp. 769-804, 2011
Posted: 28 Oct 2010 Last Revised: 19 Jul 2012
Anwer S. Ahmed, Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business

Abstract:

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Risk Relevance, Derivatives, SFAS 133, Bond Spread

128.

Is the Market Valuation of Banks’ Loan Loss Provision Conditional on Auditor Reputation?

Journal of Banking and Finance, Vol. 33, No. 6, 2009
Posted: 22 Feb 2010
Kiridaran (Giri) Kanagaretnam, Gopal V. Krishnan and Gerald J. Lobo
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business

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Auditor reputation, Auditor Expertise, Audit Quality, Loan Loss Provision, Market Valuation, Signaling

129.

Financial Analysts' Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements

Review of Quantitative Finance and Accounting, Vol. 15, No. 2, pp. 137-151, August 2000
Posted: 12 Aug 2004 Last Revised: 27 Feb 2017
Gerald J. Lobo and Samuel S. Tung
University of Houston - C.T. Bauer College of Business and affiliation not provided to SSRN

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Other Papers (10)

Total Downloads: 489
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1.

Deferred Cash Compensation and Risk Taking: Evidence from the Chinese Banking Industry

29th Australasian Finance and Banking Conference 2016
Number of pages: 46 Posted: 17 Aug 2016
Wei Jiang, Yunguo Liu, Gerald J. Lobo and Yue Xu
Jinan University, Sun Yat-sen University (SYSU), University of Houston - C.T. Bauer College of Business and Sun Yat-sen University (SYSU)
Downloads 101

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Deferred Compensation; Dynamic Compensation; Regulation; Multi-Period Agency

2.

Corporate Life Cycle and CEO Stock Options Grants

CAAA 2006 Annual Conference Paper
Number of pages: 38 Posted: 02 Jan 2006
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Emad Mohammad
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and McMaster University - Accounting & Financial Management Services
Downloads 86

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Executive compensation, stock options, life cycle, incentives, performance

3.

Executive Compensation for Non-Contractible Innovation Performance

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 58 Posted: 18 Aug 2018
Yu Fang Huang, Jiawen Liang, Gerald J. Lobo and Dana Zhang
Chung Yuan Christian University, National Chengchi University (NCCU) - Department of Accounting, University of Houston - C.T. Bauer College of Business and University of Houston
Downloads 57

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executive compensation, non-contractible performance, innovation, patent count, patent citations, implicit contract, discretionary bonus

4.

Mandatory Adoption of International Financial Reporting Standards and Earnings Management: Evidence from China

Number of pages: 43 Posted: 16 Jan 2014
Zining Li, Qiliang Liu, Gerald J. Lobo and Le Luo
Loyola Marymount University - College of Business Administration, Wuhan University - School of Economics and Management, University of Houston - C.T. Bauer College of Business and School of Management, Huazhong University of Science and Technology
Downloads 56 (639,655)

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International Financial Reporting Standards, Earnings Management, China

5.

Auditing Related Party Transactions: Evidence from Audit Opinions

Number of pages: 52 Posted: 04 Jan 2014
Junxiong Fang, Gerald J. Lobo, Yinqi Zhang and Yuping Zhao
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
Downloads 51

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Related party transactions; audit risk; audit opinion

6.

Auditor Reputation and Earnings Management: International Evidence from the Banking Industry

CAAA Annual Conference 2010
Number of pages: 40 Posted: 09 Jan 2010
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 47

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7.

Deferred Cash Compensation and Risk Taking: Evidence from the Chinese Banking Industry

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 34 Posted: 16 Aug 2016 Last Revised: 05 Dec 2016
Wei Jiang, Yunguo Liu, Gerald J. Lobo and Yue Xu
Jinan University, Sun Yat-sen University (SYSU), University of Houston - C.T. Bauer College of Business and Sun Yat-sen University (SYSU)
Downloads 29

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Deferred compensation; Dynamic compensation; Regulation; Multi-period agency

8.

Does Risk Disclosure Signal Risk Management Outcome? An Examination of the SEC FRR No. 48 Disclosure's Relation with Cash Flow Volatility

Number of pages: 59 Posted: 15 Jul 2017
Gerald J. Lobo, Wei Siqueira, Kinsun Tam and Jian Zhou
University of Houston - C.T. Bauer College of Business, SUNY University at Albany, SUNY University at Albany and University of Hawaii at Manoa
Downloads 26

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disclosure; managerial decision; risk management; real effects; signaling

9.

Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis

CAAA Annual Conference 2011
Number of pages: 1 Posted: 12 Jan 2011 Last Revised: 10 Feb 2020
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 20

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Bank Failure, Troubled Banks, Loan Quality, Loan Loss Provisions, Auditor Reputation, Financial Crisis

10.

Discretionary Accrual Changes Following the Sarbanes-Oxley Act: Evidence from Canadian Companies

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting
Number of pages: 53 Posted: 01 Oct 2005 Last Revised: 01 Mar 2017
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
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Sarbanes-Oxley Act, Conservatism, Discretionary accruals